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" June 22, 1954, and (2) Within the 12-month period beginning on the date of the adoption of such plan, all of the assets of the corporation are distributed in complete liquidation, less assets retained to meet claims, then no gain or loss shall be recognized... "
Code of Federal Regulations: Containing a Codification of Documents of ... - Page 77
1972
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Cases Decided in the United States Court of Claims ... with ..., Volume 154

United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1968
...or lose on sales or exchanges in connection with certain liquidations (a) General rale. — If — (1) a corporation adopts a plan of complete liquidation...meet claims, then no gain or loss shall be recognized to snch corporation from the sal* or exchange by it of property within such 12-month period. • 65...
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Cases Decided in the United States Court of Claims ... with ..., Volume 149

United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1962
...Gain or loss on sales or exchanges in connection with certain liquidations. (a) General rule. If— (1) a corporation adopts a plan of complete liquidation...liquidation, less assets retained to meet claims, then no gam or loss shall be recognized to such corporation from the sale or exchange by it of property within...
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United States Code: Containing the General and Permanent Laws of the United ...

United States - Law - 1965
...manner as the Secretary or his delegate may by regulations prescribe) to have this subsection apply, then no gain or loss shall be recognized to such corporation from the sale or exchange by It of property during the calendar year 1954. (2) Certain provisions of section 337 made applicable. For purposes...
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The Code of Federal Regulations of the United States of America

Administrative law - 1969
...General rule. If — (1) A corporation adopts a plan of comíplete liquidation on or after June 22, 1964, (2) Within the 12-month period beginning on the date...meet claims, then no gain or loss shall be recognized to .euch corporation from the sale or exchange by It of property within such 12-month .period. (b)...
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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service, United States. Bureau of Internal Revenue - Internal revenue - 1963
...general rule that, if a corporation adopts a plan of complete liquidation on or after June 22, 1954, and, within the 12-month period beginning on the date of...exchange by it of property within such 12-month period. Section 1.337-2 (b) of the Income Tax Regulations provides, in part, that the nonrecognition provisions...
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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service, United States. Bureau of Internal Revenue - Internal revenue - 1967
...or after June 22, 1954, and, within the 12-month period beginning on the date of the adoption of the plan, all of the assets of the corporation are distributed...liquidation, less assets retained to meet claims, no gain or loss will be recognized to such corporation from the sale or exchange by it of property...
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Wisconsin Session Laws, Volume 1

Wisconsin - Law - 1955
...CERTAIN LIQUIDATIONS. (1) GENERAL RULE. If a corporation adopts a plan of complete liquidation, and within the 12-month period beginning on the date of...exchange by it of property within such 12month period. (2) PROPERTY DEFINED, (a) In general. For purposes of sub. (1), the term "property" does not include...
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The Laws of Wisconsin, Volume 1

Wisconsin - Session laws - 1955
...CERTAIN LIQUIDATIONS. (1) GENERAL RULE. If a corporation adopts a plan of complete liquidation, and within the 12-month period beginning on the date of...exchange by it of property within such 12month period. (2) PROPERTY DEFINED, (a) In general. For purposes of sub. (1), the term "property" does not include...
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General Revenue Revision: Hearings Before the Committee on Ways and Means ...

United States. Congress. House. Committee on Ways and Means - Taxation - 1958 - 3588 pages
...If— "(A) a corporation adopts a plan of complete liquidation on or after June 22, 1954, and "(B) within the 12-month period beginning on the date of...exchange by it of property within such 12-month period. A distribution to shareholders of such corporation within such 12-month period of all beneficial interest...
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Advisory Group Recommendations on Subchapters C, J, and K of the Internal ...

United States. Congress. House. Committee on Ways and Means - Corporations - 1959 - 1044 pages
...If— "(A) a corporation adopts a plan of complete liquidation on or after June 22, 1954, and " ( B ) within the 12-month period beginning on the date of...complete liquidation, less assets retained to meet claims (including claims of dissenting stockholders), "(A) a compulsory or involuntary conversion described...
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